TMI Blog2003 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... l persons came forward to claim the ownership of the goods, and produced copies of the railway receipts and certain customs baggage clearance documents in the names of various passengers coming from abroad. The customs authorities at Mumbai undertook the verification of genuineness of the 27 baggage receipts and out of them, 25 baggage receipts were found to have been genuinely issued by the office of air cargo Trivandrum. The baggage receipts produced by the appellants in respect of the subject goods under dispute were genuine one. There is communication dated 1-10-97 from the air cargo. Trivandrum, to the Asstt. Commissioner of Customs, Head Quarters Intelligence Unit, new customs house, Bombay confirming the genuineness of the said 25 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is aspect. It has been stated as under :- "Although the receipts submitted by the appellant, on verification were found to be genuine, in view of the discrepancies noticed in respect of the quantity, value, model number etc., these cannot be said to cover the impugned goods. Hon'ble Supreme Court decision in the case of Ram Narain cited by the appellant is not applicable since it relate to goods which were properly cleared under Customs law." 5. In the appeal the aforementioned findings are under challenge. 6. Heard both sides. I find that, the entire approach of the customs authority to hold the goods liable for confiscation is unsupported by the provisions of Customs law. Revenue has relied upon the Supreme Court Judgment in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is strange that the Departmental Authorities are asking the appellants to prove that the goods bearing foreign marks are not smuggled. It is for the departmental authorities to prove in a positive manner that the goods are smuggled and not for the appellants to prove the negative fact that the goods are not smuggled. 7. On going through the records, I note that, to allege that the goods figuring in the baggage receipts and those under seizure do not tally in the description is also a strained interpretation, for the reason that, the baggage receipts, not only in respect of the importation under dispute but for all such goods is imported at the air cargo Trivandrum contain only the basic description without details of model, capacity, rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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